Professor
Clemence Garcia

What is the difference between accounting, accountancy, accountability?　All these words are derived from the same idea: people are liable to others for their actions. In the last decades, businesses have faced huge challenges regarding not only their financial sustainability but also their social responsibility. Because profit, capital accumulation, tax etc. form the basis of the economic structures underlying our society, it is crucial for young businesspersons to acquire enough accounting knowledge to understand them.


Courses

Basic Seminar Ⅰ 
Basic Seminar Ⅱ
Accounting (in Japanese)
International Accounting (in Japanese)
Financial Accounting
Cost Accounting
Advanced Seminar Ⅰ
Advanced Seminar Ⅱ
Graduation Thesis

Fields of Specialization

  • Intangible Assets
  • IFRS
  • International Tax law

Contact

  • E-mail :
  • Office :South 2－402

Profile

  • 2020
    Professor, Gakushuin University (-present)
  • 2015
    Associate professor, Gakushuin University
  • 2014
    Invited associate professor, Keio University (-present)
  • 2011
    Assistant professor, Rikkyo University (-2015)
  • 2010
    Doctorate in Management, Paris Dauphine University, France
  • 2006
    Lecturer in accounting (full time), Meiji Gakuin University (-2010)
  • 2005
    French Professional Certificate in Accounting (French CPA)
  • 2002
    Master of Accounting and Finance, University of Paris I Pantheon-Sorbonne, France

Major Publications

  • Garcia C.(2020) France. In Controlled Foreign Company Legislation, Lang, M.(ed), IBFD: Amsterdam　(forthcoming).
  • Garcia C.(2020) France. in Nakano T.(ed) A comparative study of IFRS implementation, 50-65 (in Japanese).
  • Garcia, C. (2019) Accounting and Law for equity capital, creditor protection and corporate sustainability. Invited presentation, Business and Financial Law panel of the European Law Institute Annual conference. Vienna, Sep 2019.
  • Garcia C.(2019) The use of financial information issued by SMEs in national accounts: a French perspective. Accounting 195(2), 180-190. Feb 2019 (in Japanese).
  • Garcia, C., Y. Katsuo and C. Van Mourik (2018) Goodwill accounting standards in the UK, the USA, France and Japan (with K. Van Mourik and Y. Katsuo) Accounting History　24 (1), 314-337　Aug 2018.
  • Garcia, C. (2018) A comparative study of mandatory IFRS implementation. National reporter for France, JAIAS annual conference, Nagoya Sep. 2018 (in Japanese).
  • Garcia, C. (2018) The use of financial information issued by SMEs in national accounts, plenary session presentation, Japanese Accounting Association annual conference, Kanagawa, Sep 2018 (in Japanese).
  • Garcia C.（2018）How accounting for goodwill relies on underlying assumptions: A historical approach, The 14th Workshop on European Financial Reporting, Stockholm, Sweden Aug 2018.
  • Garcia, C. (2017) A History of accounting for goodwill in France. Business Administration 77, 145-152, Sep 2017 (in Japanese).
  • Garcia, C.（2017）Accounting for goodwill in France: a case study of institutional cross-complementarity, The 41th annual conference of the European Accounting Association,　Milan, Italy, May 2017.
  • Garcia, C. (2016) Negative goodwill from a theoretical viewpoint. Journal of Accounting Theory 30, 148-156 (in Japanese).

Others

  • 2018 Research about Accounting for Goodwill, JSPS Invitational Grant, Short-term.
  • 2017 Best paper award, Japanese Association of Accounting Theory: "Negative goodwill from a theoretical viewpoint."
  • 2017-2021 Procyclicality of goodwill permanent retention, JSPS Grant-in-aid for young scientists (B).
  • 2017-2018 Intangibles recognition in innovative industries, Japanese foundation for securities study research grant.
  • 2017-2019 International survey of M&A accounting practices, Ishii memorial foundation for securities research grant.
  • 2017 Recognition of intangible assets acquired from M&As, Shimabara Foundation grant-in-aid for research.
  • 2017 Research on the procyclical effects of goodwill accounting methods, Seimeikai Foundation grant-in-aid for research.
  • 2016-2020 Comparative study of financial disclosure systems based on the empirical valuation of international patents JSPS grant-in-Aid for Scientific Research（B), Main investigator Y. Katsuo.